Transaksi Antar Perusahaan Afiliasi Penjualan Pembelian ASET TETAP

Summary

This video explains the accounting methods used for investments in subsidiaries, focusing on the equity method and the cost method. It covers how intercompany transactions, such as asset purchases and sales between affiliated companies, are recorded. The speaker provides examples of journal entries, including depreciation and adjustments to profit balances for both parent and subsidiary companies. The video aims to clarify complex accounting concepts related to acquisition accounting, ensuring viewers understand how to handle transactions and adjustments within a corporate group.

Takeaways

• 😀 The script explains the equity method of accounting for investments, where the investment account is adjusted based on the subsidiary's net income.
• 😀 It contrasts the equity method with the cost method (harga perolehan), highlighting that under the cost method, the investment account remains unaffected by the subsidiary's performance.
• 😀 The speaker discusses a scenario where a machine is sold between affiliated companies, emphasizing how such internal transactions are accounted for.
• 😀 The equity method requires consolidating profits from affiliated companies, which leads to an increase in the parent company's equity balance.
• 😀 Under the cost method, the investment is recorded at its original purchase price, and no adjustments are made for subsidiary profits or losses.
• 😀 The example illustrates how depreciation and accumulated depreciation are handled in internal transactions within the same group of companies.
• 😀 A key point discussed is how the parent company adjusts for the subsidiary’s retained earnings, using a percentage share (e.g., 60%) to calculate the impact on the consolidated balance.
• 😀 The method of equity accounting allows for greater transparency and reflects the economic reality of the ownership structure between the parent and subsidiary.
• 😀 The speaker also touches on how related-party transactions, such as asset sales between affiliated companies, impact financial statements and reporting.
• 😀 The video concludes with the notion that understanding the principles of internal transactions and asset sales within corporate groups is crucial for accurate financial reporting.

Q & A

What are the two methods discussed in the video for accounting for investments?

The two methods discussed are the equity method and the cost method (metode harga perolehan).

How does the equity method affect the investment account?

Under the equity method, the investment account is adjusted based on the share of the subsidiary's net income. The parent's investment account reflects the percentage of the subsidiary's earnings.

What happens to the investment account under the cost method?

Under the cost method, the investment account is recorded at its purchase cost and remains unaffected unless there is a new purchase or sale of the investment.

What was the total amount of adjustments made under the equity method in the script?

The total amount of adjustments made under the equity method was 54 million, combining both the parent company's and subsidiary's earnings.

What is the treatment of the subsidiary’s net income under the equity method?

The parent company adjusts its investment account to reflect its share of the subsidiary’s net income. For example, if the parent owns 60% of the subsidiary, it would record 60% of the subsidiary's profit.

How is the asset transaction recorded when using the cost method?

Under the cost method, the transaction of the asset (like machines) is recorded based on the original cost, with no adjustments for the subsidiary's earnings. This includes recording machine purchases and depreciation separately.

What is the example provided in the script regarding the asset transaction?

The example provided involves a machine purchased for 50 million, with an accumulated depreciation of 10 million. The transaction is recorded based on these amounts without considering the subsidiary's profit.

How is the increase in profit for the parent company recorded?

The increase in profit for the parent company is recorded by reflecting its share of the subsidiary's earnings. In the script, the parent’s share was 60%, which amounted to 50 million.

What does the term 'saldo laba' refer to in the transcript?

'Saldo laba' refers to the retained earnings or profit balance of the companies, both for the parent (PT Induk) and the subsidiary (PT Anak).

Why was the figure 30 mentioned in the transcript but not fully elaborated upon?

The figure 30 was mentioned to show that it was included in the calculation, but the focus was on the 54 million total, so the full detail of 30 was not elaborated upon in the explanation.